Charleston Company has elected to use the dollar-value LIFO retail method to value its inventory. The following data has been accumulated from the accounting records: 
Required:
Estimate the ending inventory for December 31, 2013.
Definitions:
Psychological Journal
A scholarly publication that features articles and research findings related to the field of psychology and mental health.
G. Stanley Hall
A pioneering American psychologist and educator best known for his work in developmental psychology and educational theory.
First Ph.D.
The awarding of the first Doctor of Philosophy degree, which historically marked the highest level of academic achievement in a specific field of study.
Conscious Experience
The awareness of one's own thoughts, feelings, and perceptions, including the environment around them; the subjective experience of being alive and aware.
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